The Ministry of Labor and Employment implemented important changes to the Workers' Food Program (PAT) with the publication of Ordinance No. 1,707/2024. The new rules seek to guarantee the integrity of the program, focusing on promoting healthy eating and the well-being of workers.
Main objectives of the Ordinance:
- Exclusive Focus on Food: The ordinance prohibits companies that benefit from PAT from receiving benefits such as discounts on health plans, physical activities or training courses. The benefit must be fully linked to the employee's diet, promoting a healthy diet and nutritional education;
- Prohibition of Indirect Economic Benefits: Previous practices, such as negotiating deadlines and discounts with food suppliers, which prioritized financial benefits over food quality, are now prohibited. The aim is to ensure that the focus is always on the quality of service provided to workers;
- Strict Sanctions: Companies that fail to comply with the new rules will be subject to fines ranging from R$5,000.00 to R$50,000.00, which may double in the event of a repeat offense. In addition, there is a risk of losing their PAT registration, which results in the loss of tax benefits, such as a deduction of up to R$4% in IRPJ;
- Health Promotion and Food Safety: The new rules ensure that all benefits linked to PAT are focused exclusively on promoting healthy eating, strengthening the health and well-being of workers.
What Should Companies Do?
It is essential that companies review their contracts with food suppliers and adjust their policies in accordance with the new rules. Failure to comply with the requirements may result in severe penalties and loss of tax incentives.
For more information, access the full Ordinance No. 1,707/2024 here.
Our office is available to assist companies in adapting to the new PAT requirements.